CTM90620 - Corporation tax self-assessment (CTSA): Claims and elections: Categories

Claims and elections under CTSA fall into three categories.

  1. Claims that affect only one accounting period, (FA98/SCH18/PARA57).
  2. Claims that affect more than one accounting period, (FA98/SCH18/PARA58).
  3. All other claims and elections, (FA98/SCH18/PARA59).